2017 (2) TMI 1250

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....r. Yogesh Putney, Advocate, for the respondent. ORDER RAMENDRA JAIN, J. 1. The instant appeal has been filed by the appellant under Section 260-A of the Income Tax Act, 1961 ( hereinafter referred to as "the Act") for setting aside the order dated 03.5.2016 (Annexure A-3) passed by the Income Tax Appellate Tribunal, Chandigarh, affirming the order dated 10.12.2015 (Annexure A-2) passed by the....

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....counsel to take necessary action in the matter. However, on account of misplacement of the record, the appellant's counsel could not file the appeal in time. On receipt of a demand notice, imposing penalty by the Assessing Officer, under section 271(1)(c) of the Act, the appellant after obtaining a certified copy of the impugned assessment order, on 22.8.2013, approached his counsel and got fi....

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....r dated 10.12.2015 (Annexure A-2) passed by the Commissioner of Income Tax (Appeals)-2, Gurgaon. 3. Learned counsel for the appellant contended that the appellant has been condemned unheard without taking into consideration the well settled principles of law that no one should be condemned unheard. The authorities below, keeping in view the principles of interest of justice, should have afforded ....